国家税务总局副局长程法光目前表示,为适应加入WTO需要,我国将调整税收政策。程法光还透露,税务部门将进一步研究有关情况,以使税收政策在西部开发中发挥作用。 程法光说,调整税收政策主要有3个方面的考虑:一、在正式加入WTO之前,将明显不符合WTO规则和我国政府对外承诺要求的税收政策进行主动修改;并取消不符合反倾销和贴补原则的税收政策。二、加入WTO后,对一些现行WTO规则不反对或者并未规范的领域,或虽为WTO规则所禁止但给予了过渡期安排的税收政策,可以根据需要进行调整或应WTO成员国的要求被动修改。目前,我国在所得税和一些地方 Cheng Faguang, deputy director of the State Administration of Taxation, said at present that in order to meet the needs of joining the WTO, China will adjust its tax policy. Cheng Faguang also revealed that the tax department will further study the situation so that tax policies play a role in the development of the western region. Cheng Faguang said tax adjustment policies mainly include three aspects: First, before the formal accession to the WTO, they will voluntarily amend the tax policies that obviously do not meet the requirements of the WTO rules and the external commitments promulgated by the Chinese government; and cancel the policies that do not meet the requirements of anti-dumping and supplementary subsidies tax policy. Second, after joining the WTO, some existing WTO rules are not opposed or not standardized areas, or although it is prohibited by the WTO rules but given the transitional period of the tax policy can be adjusted as needed or at the request of WTO member states passive modify. At present, our income tax and some places